Letter from the Editor
November 12, 2020
Hello ACUA,
I hope you are all staying safe and remained healthy since I last wrote. Some of us are still working remotely and many of our institutions did not open up for in-person courses for the fall semester. This environment is still very uncertain, but it provides a lot of opportunities for our departments to be adaptable and valuable. In a landscape where there is so much change, we can be a constant reliable resource and partner for our institutions.
Our last issue gave audit shops some resources and ideas on how we can provide value during this time of uncertainty and this issue provides some more. Jaime Fernandez addresses how to adapt to change on campus and Joseph Iannini identifies way to increase the value of your audits. Both discuss how the current pandemic has changed how we think about and approach our audit plans and services, including understanding our institution’s needs. Wendee Shinsato and John McDaniel worked with the National Association of College and University Business Officers to highlight what business officers wish their internal auditors knew (and vice versa) to help bridge the gap. One thing that is common across all institutions is that cost-saving efforts are a priority. To address this concern, Lily Young gives insight on how to detect duplicate payments and David Terry, Christine Croskey, along with Kyra Castano from Baker Tilly, share their results and lessons learned from auditing background checks and controls over faculty overload pay and stipends.
Instead of meeting in Nashville and San Antonio, ACUA members gathered around their kitchen tables, desks, living rooms, patios, etc. to come together virtually for Audit Interactive and AuditCon this year. For any members who were unable to attend either conference, Nikki Pittman and Meaghan Smith provide a summary of the virtual experience. Toni Stephens also shares this year’s ACUA award winners—one being yours truly. I am sincerely grateful to the journal’s editorial team and all its contributors and readers for making the journal a success. I also owe a special thank you to some of my colleagues at Rutgers, who have taught me to always be and do your best and help one another—there is enough room for us all to flourish.
The content shared in College and University Auditor is only possible due to the contributions of knowledgeable professionals, like yourself. I encourage you to send your questions, suggestions, article submissions, and commentary to me at editor@ACUA.org, or contact me by phone at (848) 932-3391.
Enjoy this issue of College and University Auditor, thank you all again, and continue to stay safe—for each other.
Warm regards,
Marilyn
About the Author
Marilyn Carnevale
Marilyn Carnevale is a Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Government Financial Manager (CGFM), and Public School Accountant (PSA). She is the editor of College and University Auditor and works...
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